Direct Tax Acts, Finance Act 2022
189A Special trusts for permanently incapacitated individualsFA99 s12; FA04 s17(1); FA07 s11(b); FA12 s129 and Sch4 Pt2(g); FA14 s10; F(TA)A15 s35(7)(a)
[(1) In this section –
“incapacitated indi...
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